Section 44
Section 33 of the principal Act is amended—
ActIn forceProvision 45 of 65
Section 44
(a)
by substituting for subsection (10) the following subsection:
“(10) No invoice showing an amount which purports to be a tax shall be issued by any registered person—
(a)
on any supply of goods or services which is not a taxable supply; or
(b)
on any zero-rated supply.”;
44
Act 785
(b)
by inserting after subsection (10) the following subsection:
“(10A) Any person who is not a registered person, except the persons mentioned in subsections 65(4) and (5), shall not issue—
(a)
an invoice showing an amount which purports to be a tax or an amount inclusive of tax; or
(b)
an invoice which purports to be a tax invoice with or without tax.”; and
(c)
in subsection (11), by inserting after the words
“subsection (10)” the words “or (10A)”.